In this report Select Committee on the Constitution supports the UK Government’s position that the Scottish Government and Scottish Parliament do not have the authority to call a referendum on Scottish independence as this is would relate to the Union and is therefore a ‘reserved’ issue. On the subject of ‘devolution-max’, the Committee feels strongly that the issue should not be a question for Scotland alone. ‘Devolution-max’ has the potential to create different and competing tax regimes within the UK, so the whole population of the UK and their representatives should have a right to a say on any proposals for it. This would require inclusive and extensive multilateral negotiations right across the United Kingdom. The Committee also draws on its previous report on referendums (HL paper 99, session 2009-10, ISBN 9780108459870) which argued in favour of referendum questions posing two options, and therefore any referendum should present a straight choice between full independence or the status-quo, not including a third option for ‘devolution-max’. The Committee also considers the process for deciding on the wording of any referendum. It should be for the Electoral Commission to report on the intelligibility of any proposed referendum question on Scottish independence. The Committee supports the UK Government’s proposal that a section 30 order be made under the Scotland Act 1998 to allow for a referendum to be held. This would require the agreement of the both the UK and Scottish Parliaments.